How do you file taxes in Switzerland in 2026?

Confirm which track you are on first: Get a Swiss tax ID / start tax registration. Foreign employees without a C permit are often taxed at source (Quellensteuer) through the employer. ch.ch states that foreign nationals with a settlement permit (C) complete the same ordinary tax return as Swiss citizens, while other foreign employees are generally subject to tax at source unless a later ordinary assessment applies.

A subsequent ordinary assessment becomes mandatory when federal rules or your canton's triggers are met, including gross employment income of at least CHF 120,000 in many cases, plus cantonal thresholds for other income or assets. You can also request an ordinary assessment voluntarily by the canton's deadline (commonly 31 March of the following year for the request). Once voluntary ordinary assessment sticks for later years while you remain under withholding liability, treat the choice carefully.

Married couples and registered partners file one joint return when they are on ordinary assessment. Keep the AHV/AVS number and the address from municipal registration identical on every form.

The cantonal tax administration normally sends an invitation with the deadline printed on the forms. Official filing dates differ by canton: many use late March, while some use mid-March or end of April. Request an extension (Fristerstreckung / prolongation de délai) before the printed date if you need more time; fees and maximum dates are cantonal.

Since 2024, every canton supports electronic filing. Portals and login methods still differ: some use AGOV, others a cantonal e-tax account, and some still accept SwissID for related services. Set the right login early: Set up SwissID.

Gather the salary certificate (Lohnausweis / certificat de salaire), which employers issue automatically, plus bank and investment statements, pension and pillar documents, health-insurance premium evidence, and records for childcare, education, or donations you claim. Declare worldwide income and assets when the ordinary rules require it. Federal anticipatory tax withheld on Swiss interest or dividends is reclaimable only when accounts are declared correctly.

Pay attention to provisional instalments during the year and the final assessment letter afterward. Communal tax coefficients mean Zurich city, Geneva, Zug, and a small Bernese commune do not produce the same bill for the same income. That local tax gap is part of why Switzerland feels expensive after rent and insurance: How expensive is Switzerland.

Salary and refunds usually need a Swiss-franc account the tax office can match to your file: Open a bank account.

If withholding settled the year and no ordinary assessment is required, you may not receive a full return invitation. Still keep salary certificates and verify the tariff code, marital status, and children on payslips. Ask the cantonal tax office whether a correction or ordinary assessment is needed after a mid-year move, a second job, or large non-salary income.

If you do enter ordinary assessment after a withholding year, tax already remitted is credited against the final federal, cantonal, and communal bill. The result can be a refund or a balance due; it is not a separate "federal-only" filing.